Lifeline Europe Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0135 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sadler on 24 March 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 24 March 2014

Read the full decision in Lifeline Europe Ltd v The Commissioners for HM Revenue and Customs.

VAT – MTIC fraud – whether contra-trading outside scope of decision in Kittel – no – appeal dismissed – permission to appeal refused.

Published 1 December 2016